ATMA RAM AUTO ENTERPRISES,AGRA vs. ACIT(TDS),, AGRA
In the result, both the appeals of the assessee are allowed for statistical purposes
ITA 6/AGR/2016[2011-12]Status: DisposedITAT Agra26 Sept 2017AY 2011-12
Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena
Section 194CSection 194HSection 271
condonation of delay in filing this appeal is hereby dismissed.
6. In the result, appeals of the assessee for both the assessment years are dismissed.”
4. Ld. Counsel for the assessee contended that the assessee is engaged in the business of purchase and sale of Hero Honda motorcycles, Mahindra vehicles and spare parts. During the course of survey / spot verification
